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Tax implications of financial orders

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Pension attachment orders

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the

The no order principle

The no order principle

This Practice Note explains the no order principle contained in section 1(5) of the Children Act 1989 (ChA 1989). It explains when the principle

Private children—paramountcy of the child's welfare

Private children—paramountcy of the child's welfare

The paramountcy principleWhen any court determines any question with respect to:•the upbringing of the child, or•the administration of the child's

Notice of acting

Notice of acting

Case number [insert number][In the principal registryORIn the [insert court location] FAMILY court]Sitting at [insert place]Notice of

Practice notes

Child Arrangements Programme—the procedure for section 8 applications

Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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30th Oct
tag iconCOVID-19 tag iconIn-house
Practice notes

Decree absolute—divorce

Online divorceWhere a divorce is proceeding via the online service note that while rules relating to divorce proceedings are generally to be found in...
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15th Oct
Practice notes

Drafting the terms of a financial consent order

This Practice Note sets out the basic principles to be applied when drafting a financial consent order including the preparation and structure of the...
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12th Oct
Practice notes

Sequestration (confiscation of assets) within contempt proceedings

Sequestration is a process for dealing with a contempt of court that would be otherwise punishable by a committal under which the assets of the...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 12th Oct
Practice notes

Capitalised maintenance—Duxbury calculations

The basis of Duxbury calculationsA Duxbury calculation is an actuarial calculation designed to identify the capital sum required to meet a periodical...
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26th Sep
Practice notes

Void and voidable marriages

The Matrimonial Causes Act 1973 (MCA 1973) sets out the grounds on which a marriage is void or voidable and the bars preventing the grant of a decree...
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26th Sep
Practice notes

Amended, supplemental and further petitions

The distinction between an amended petition, a supplemental petition and a further petitionWhere it is necessary in some way to amend a petition...
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26th Sep
Practice notes

The grounds on which a marriage is voidable

A decree of nullity granted after 31 July 1971 in respect of a voidable marriage operates to annul the marriage with effect from decree absolute and...
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26th Sep
Practice notes

Emergency prohibited steps and child arrangements orders

Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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26th Sep
Practice notes

Undefended divorce proceedings

Online divorceOn 6 May 2018 the Ministry of Justice (MoJ) launched its online divorce service nationwide for the public acting as litigants in person....
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26th Sep
Practice notes

Application to vary, extend or discharge a non-molestation or occupation order

Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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26th Sep
tag iconCOVID-19
Practice notes

Statements of truth in family proceedings

This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners when considering an...
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26th Sep
Practice notes

Working with counsel

Instructing counsel to advocate on a client’s behalf should be a matter of careful thought and preparation. The role of counsel is to provide...
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26th Sep
Precedents

Specimen statement of issues for a first appointment—financial remedy application

In the Family Court sitting at [location][Case No]Between1[insert name] ApplicantAnd2[ insert name] RespondentStatement of issues for the First...
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26th Sep
Practice notes

The grounds on which a marriage is void

A void marriage is one that will be treated by the court as never having taken place. The grounds on which a marriage will be void are set out in...
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25th Sep
Practice notes

Grounds for judicial separation

Applications for judicial separation are relatively rare in practice. It may arise where the client has strong religious and or cultural reasons for...
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25th Sep

Most recent Tax implications of financial orders content

Practice notes

Tax implications in relation to pensions

Tax concessionsIndividuals and employers are encouraged to save for retirement by tax incentives on pension contributions. The main tax breaks...
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26th Sep
Practice notes

Tax implications of financial orders

Periodical payments ordersWith effect from 6 April 2000, all maintenance arrangements or periodical payments are subject to the same tax treatment...
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26th Sep

Popular documents

LEXISNEXIS

Contractual damages—pecuniary losses

This Practice Note considers the different categories of contractual damages that may be available for financial loss (pecuniary loss), ie expectation-based damages, reliance-based damages and gains-based damages.For guidance on contractual damages generally, see Practice Note: Contractual

LEXISNEXIS

What is a statutory declaration of solvency, and what happens if a false declaration of solvency is made

Statutory declaration of solvencyA company enters voluntary liquidation when the members of the company vote to do so by a special resolution. For more information, see Practice Note: What is a members' voluntary liquidation (MVL) and where/when is it typically used?Before the members can vote on a

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Fiduciary Duties

Who is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under common law. Some relationships are automatically fiduciary, eg those between trustee and beneficiary, solicitor and client, principal and agent, business partner and

LEXISNEXIS

Letter to client on disclosure obligations under CPR 31

This Precedent letter covers disclosure obligations under CPR 31. It does not apply to proceedings subject to the disclosure pilot scheme under CPR PD 51U. For guidance on the disclosure pilot scheme, see Practice Note: Business and Property Courts—the disclosure pilot scheme. For a client letter on